The UK is the 12th easiest jurisdiction to do business in, says the Global Business Complexity Index 2026

The **UK** has been ranked as the 12th easiest jurisdiction for businesses in the **Global Business Complexity Index (GBCI) 2026**, released by **TMF Group**. The report evaluates 81 jurisdictions covering over 90% of the world’s economy, using 292 indicators across accounting, tax, legal, and employment requirements. While the UK retains its status as a relatively simple market, businesses still face challenges in regulation, tax, and compliance, though its support for technology and science investment strengthens its global appeal. **Greece** leads the list as the most complex jurisdiction for the third consecutive year, driven by frequent legislative changes and regulatory reforms. **Mexico**, **Brazil**, and **France** follow, with Mexico struggling from unpredictable administrative demands and unclear tax expectations, while Brazil’s multi-layered tax system and inconsistent rules at different government levels add to its complexity. France’s high regulatory density and strict compliance obligations further hinder business operations. The **10 least complex jurisdictions** include **Denmark**, **Hong Kong, SAR**, and the **Netherlands**, praised for stable regulatory environments and advanced digital infrastructure. In contrast, **Italy** ranks 8th due to constant legislative changes, complex labor laws, and heavy administrative procedures, including notarial and in-person requirements. **TMF Group’s CEO, Mark Weil**, highlighted that global political and economic fragmentation is increasing supply chain complexity and regulatory uncertainty for businesses. He urged governments to simplify rules to improve their rankings and provide investors with the certainty they seek. The report underscores how regulatory divergence and expanding reporting obligations are making cross-border operations more demanding, pushing businesses to navigate increasingly complex governance frameworks.